SEC Company Response from MERCER INTERNATIONAL INC (CIK 0000075659) — Jun 16, 2005
MERCER INTERNATIONAL INC (CIK 0000075659)
Date: June 16, 2005 · CIK: 0000075659 · Accession: 0000781885-05-000012
AI Filing Summary & Sentiment
Referenced dates: June 1, 2005, May 19, 2005
Letter
SECURITIES AND EXCHANGE COMMISSION 450 Fifth Street, N.W., Stop 4-5 Washington, D.C. 20549-0405 Attention: H. Roger Schwall, Assistant Director
Dear Sirs/Mesdames:
Re: Mercer International Inc. (the "Company")
We act as counsel for the Company. We write in connection with the comment letter dated May 19, 2005 (the "Comment Letter") from the Securities and Exchange Commission (the "Commission") to the Company providing accounting comments on the Company's Annual Report on Form 10-K for 2004 and Quarterly Report on Form 10-Q for the quarter ended March 31, 2005, our letter dated June 1, 2005 (the "Response Letter") containing the Company's responses to the Commission's comments contained in the Comment Letter and the telephone call from Kevin Stertzel of the Division of Corporate Finance of the Commission on June 15, 2005 requesting that the Company indicate in all future filings that its principal executive offices are located in Vancouver, British Columbia, Canada.
On behalf of the Company, we confirm that the Company will indicate in future filings that its principal executive offices are located in Vancouver, British Columbia. We also confirm that the Commission has no further comments to the responses contained in the Response Letter.
SANGRA MOLLER LLP
June 16,
Page
We trust the foregoing to be in order but, if you have any questions or concerns, please do not hesitate to contact the undersigned.
Yours truly,
SANGRA MOLLER LLP
/s/ H.S. Sangra
Per:
H.S. Sangra
HSS/KL/cl
cc. Mercer International Inc.
Attention: David M. Gandossi
Securities and Exchange Commission, Stop 4-5
Attention: Kevin Stertzel
Securities and Exchange Commission, Stop 4-5
Attention: Karl Hiller
Deloitte & Touche LLP
Attention: Dan Rollins and Gregg Orr
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CORRESP
1
filename1.htm
Letter to SEC dated June 16, 2005 regarding Mercer International Inc.
SANGRA
MOLLER LLP
B a r r i
s t e r s & S o l i c i t o r s
1000
Cathedral Place
925
West Georgia Street
Vancouver,
British Columbia
Canada
V6C 3L2
Telephone:
(604) 662-8808
Facsimile:
(604) 669-8803
www.sangramoller.com
Reply
Attention of
H.S.
Sangra
Our
File No.:
5000058
Direct
Line:
(604)
692-3022
Email:
hsangra@sangramoller.com
June 16,
2005
VIA
FACSIMILE AND COURIER
SECURITIES
AND EXCHANGE COMMISSION
450 Fifth
Street, N.W., Stop 4-5
Washington,
D.C. 20549-0405
Attention: H.
Roger Schwall, Assistant Director
Dear
Sirs/Mesdames:
Re: Mercer
International Inc. (the "Company")
We act as
counsel for the Company. We write in connection with the comment letter dated
May 19, 2005 (the "Comment Letter") from the Securities and Exchange Commission
(the "Commission") to the Company providing accounting comments on the Company's
Annual Report on Form 10-K for 2004 and Quarterly Report on Form 10-Q for the
quarter ended March 31, 2005, our letter dated June 1, 2005 (the "Response
Letter") containing the Company's responses to the Commission's comments
contained in the Comment Letter and the telephone call from Kevin Stertzel of
the Division of Corporate Finance of the Commission on June 15, 2005 requesting
that the Company indicate in all future filings that its principal executive
offices are located in Vancouver, British Columbia, Canada.
On behalf
of the Company, we confirm that the Company will indicate in future filings that
its principal executive offices are located in Vancouver, British Columbia. We
also confirm that the Commission has no further comments to the responses
contained in the Response Letter.
SANGRA
MOLLER LLP
June 16,
2005
Page
2
We trust
the foregoing to be in order but, if you have any questions or concerns, please
do not hesitate to contact the undersigned.
Yours
truly,
SANGRA
MOLLER LLP
/s/ H.S.
Sangra
Per:
H.S.
Sangra
HSS/KL/cl
cc. Mercer
International Inc.
Attention:
David M. Gandossi
Securities
and Exchange Commission, Stop 4-5
Attention:
Kevin Stertzel
Securities
and Exchange Commission, Stop 4-5
Attention:
Karl Hiller
Deloitte
& Touche LLP
Attention:
Dan Rollins and Gregg Orr